Study On Process Cost Control And Evaluation Method Of TPS

Toyota Production System(TPS) comes out in Japan during 50's last century, it is a management means pursuing high efficiency and low consumption, it is a practice on production which combine economics, management science and sociology; China plays a more important role as"world's production center", but there is a series of severe problems restrict China's manufacturing's sustainable development, such as high energy consumption, low efficiency, high resource waste, etc.. So it is meaningful to introduce TPS into China's manufacturing. Review China manufacturing's TPS learning history, we find many corporations couldn't understand its essence , or couldn't assess its effect, such problems delay production corporations'TPS applying procedure, many corporations still stay on the stage of knowledge and expectation. Probe into the problems, we find it is because TPS is an integrate system involves specific environment of history, economy and society, it couldn't be simply transplanted. We should dig its mechanism, control its operation status, give accurate estimation, to achieve above targets, this thesis does following research:First, give a detailed analysis on TPS technique system, based on TPS operation mechanism and development background, prove time(T), quality(Q), cost(C) are TPS production's core elements, establish"TCM—ABM"process cost control system; according production flow and technics flow, utilize production procedure decomposing means, define all level production units as Production Module(PM), combine with"TCM—ABM"system, create complete cost control means of"target—decomposing—operation—calculation".Secondly, research on"commutating production"under TPS environment, categorize production into two sorts: machining production and assemble production, hereby put forward two corresponding production scheduling plans. Put the emphases on two plans, one is"Flow Shop"production scheduling plan which aim at fixed hardware using rate on condition of commutating mixed production, the other is optimization plan of serial multilevel manufacturing system. Offer key index for core calculation and production evaluation.Third, contrapose former shortages such as evaluation index are hard to quantify, long finance account cycle, data distortion, etc., set up a dynamic evaluation system accord with PM's"production—management"duality. Adopt the easy index evaluation means to calculate CTPS(Coefficient of TPS) which reflect TPS' manufacturing capacity. From the finance accountant and management accountant aspects, set up a mapping relationship between operation index and manufacturing index which reflect corporation's operation level, obtain BGTPS(Business Growth of TPS) by DEA theory.At last, take Y corporation as the object, research how to apply cost control during TPS procedure, evaluate the effect after executing TPS, thereby prove the thesis's fruit—the process cost control and evaluation method based on TPS manufacturing procedure, is effective.